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Purpose of audits for the Clean Energy Regulator

 

Audits conducted under the various schemes administered by the Clean Energy Regulator comprise a key compliance monitoring measure.

There are two different types of audits, as stated in subsection 1.5(2) of the NGER Audit Determination:

  • assurance engagements, providing either reasonable or limited assurance, and
  • verification engagements, providing no assurance.

Assurance and verification engagements may examine any or all aspects of an audited body’s compliance with the legislation governing the schemes administered by the Clean Energy Regulator and other subordinate legislation, including:

  • emissions, energy production and energy consumption data reported or provided to the agency
  • definitions of corporate group and facilities determined through the application of overall and operational control
  • requirements for identifying and measuring emissions sources, energy consumption and production points, and
  • requirements established for accuracy, completeness and validity of reported subject matter including record-keeping requirements.

3.1.1 Assurance engagements

The purpose of an assurance engagement is to provide an independent conclusion on whether the audited body has complied, in all material respects, with specified requirements of the legislation governing the schemes administered by the Clean Energy Regulator.

3.1.2 Verification engagements

In contrast to assurance, a verification engagement is an independent assessment of specific areas of compliance, presented in the form of factual findings.

Refer to chapter 5 for guidance on the difference between verification and assurance engagements.

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